The below Parliamentary question was asked by Tulip Siddiq on 2016-05-06.
To ask Mr Chancellor of the Exchequer, for how many court and tribunal cases his Department did not send a legal representative in each year since 2009-10.
Harriett Baldwin
As far as I am aware there were no cases of this kind in the period 2009-10 to the present.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-06.
To ask Mr Chancellor of the Exchequer, how many reports of sanctions breaches were made to the Office of Financial Sanctions Implementation (OFSI) in each year since 2009-10; how many of those alleged breaches concerned businesses in HM Revenue and Customs’ large business database; in how many such cases (a) the OFSI identified wrongdoing and (b) made a referral to the Crown Prosecution Service for prosecution in each such year.
Harriett Baldwin
The Office of Financial Sanctions Implementation was established on 31st March 2016 however breaches of financial sanctions have previously been reported to HM Treasury. There are 441 records of alleged breaches reported to HM Treasury between September 2013 and December 2015. There are no records prior to September 2013.
HM Treasury does not hold the requested information regarding HMRC’s large business database.
HM Treasury does not determine wrongdoing but works closely with UK law enforcement to deal with suspected breaches. It is a matter for law enforcement to make any referrals to the Crown Prosecution Service.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-06.
To ask Mr Chancellor of the Exchequer, what sub-departments HMRC has in addition to the Tax Capacity Building Unit, the Large Business Service/Directorate, the Compliance Unit, the Transfer Pricing Unit, the Business International Directorate, and the Anti-Money Laundering Supervision Team; and (a) what funds were allocated to and (b) how many FTE staff were employed by each sub-department in each year since 2009-10.
Mr David Gauke
HM Revenue and Customs (HMRC) is split into four sub-departments, or business areas, for delivery purposes, which are supported by corporate areas.
Please see below the expenditure and full time equivalent (FTE) staff for each of those areas for the period 2009/10 onwards.
Net expenditure (£m)
|
09/10 |
10/11 |
11/12 |
12/13 |
13/14 |
14/15 |
|
|
Enforcement and Compliance |
1,033 |
1,004 |
991 |
1,028 |
1,037 |
987 |
|
Business Tax |
222 |
248 |
181 |
185 |
156 |
201 |
|
Personal Tax |
763 |
682 |
726 |
728 |
670 |
531 |
|
Benefits & Credits |
169 |
164 |
154 |
157 |
153 |
154 |
|
Corporate |
1,760 |
1,477 |
1,647 |
1,566 |
1,629 |
1,595 |
|
HMRC |
3,947 |
3,575 |
3,699 |
3,664 |
3,645 |
3,468 |
HMRC has not yet published accounts for 2015/16.
FTE staff
|
09/10 |
10/11 |
11/12 |
12/13 |
13/14 |
14/15 |
15/16 |
|
|
Enforcement and Compliance |
26,864 |
25,475 |
25,334 |
26,601 |
26,923 |
26,223 |
26,798 |
|
Business Tax |
3,776 |
3,877 |
3,695 |
3,410 |
3,160 |
4,415 |
4,582 |
|
Personal Tax |
27,307 |
25,975 |
26,858 |
24,444 |
20,558 |
14,949 |
15,661 |
|
Benefits & Credits |
6,307 |
5,834 |
5,301 |
5,157 |
4,983 |
5,193 |
5,459 |
|
Corporates |
6,445 |
5,720 |
5,279 |
4,865 |
6,376 |
6,358 |
7,356 |
|
HMRC* |
70,699 |
66,881 |
66,467 |
64,477 |
61,370 |
57,138 |
59,856 |
*this total for HMRC includes Civil Service Resourcing.
The question mentions specific teams within HMRC and those teams are within the Business Areas above, as follows:
Large Business – Business Tax
Compliance Unit – Enforcement and Compliance
Transfer Pricing Unit – Business Tax
Business International – Business Tax
Anti-money laundering – Enforcement and Compliance
HMRC does not publish accounts information at a level of detail that includes expenditure or allocations by specific teams.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-06.
To ask Mr Chancellor of the Exchequer, how many advance pricing arrangements (APAs) were agreed between companies and his Department in each year since 2009-10; how many such arrangements resulted in a (a) positive and (b) negative yield to the Exchequer; what the net amount raised by these APAs was in each such year; and how many APAs were annulled by HM Revenue and Customs in each such year.
Mr David Gauke
HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.
The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.
The below Parliamentary question was asked by Tulip Siddiq on 2016-05-06.
To ask Mr Chancellor of the Exchequer, how many transfer pricing cases have been opened with HM Revenue and Customs’ transfer pricing unit in each year since 2008-09; how many such cases have been closed in each such year; and how much was raised in each such year.
Mr David Gauke
HM Revenue and Customs (HMRC) publishes annual statistics reporting its performance across its transfer pricing work, including enquiries, advance pricing agreements, advance thin capitalisation agreements and mutual agreement procedure cases. The most recent published statistics are for 2013- 14. HMRC intends to publish the statistics for 2014-15 shortly. These statistics answer many of the individual questions asked. However, HMRC does not hold information centrally in a form which allows it to answer all the questions asked in the required timeframe.
The aim of the Advance Pricing Arrangements (APA) Programme is to provide businesses with certainty on the pricing of complex intra-group transactions. An APA sets out the method for determining, in accordance with the law, the transfer price for intra-group transactions. APAs are part of the internationally recognised best practices recommended by the OECD. HMRC has published guidance about what APAs are, the circumstances where it would be appropriate for businesses to apply for an APA and what information is required before any agreement can be made.
The below Parliamentary question was asked by Catherine West on 2016-05-06.
To ask the Secretary of State for Communities and Local Government, pursuant to the Answer of 4 May 2016 to Question 35516, how much funding was allocated to programmes to support the learning of the Cornish language in each year since 2010.
James Wharton
DCLG Cornish language funding to Cornwall Council since 2010.
Year Annual funding
2010/11 £150,000
2011/12 £140,000
2012/13 £120,000
2013/14 £100,000
2014/15 £120,000
2015/16 £150,000
Cornwall Council has a core spending power of £1.7 billion over the next four years.
The below Parliamentary question was asked by Nic Dakin on 2016-05-06.
To ask the Secretary of State for Defence, what proportion of enlisted soldiers attain (a) Level 1 and (b) Level 2 literacy and numeracy skills by the end of their third year of service.
Penny Mordaunt
The Army has traditionally linked the recording and attainment of english and maths qualifications to the point at which an individual is ready for promotion to Corporal or Senior Non Commissioned Officer ranks, rather than as a factor of time. The growth in numbers of personnel joining the Army and pursuing an apprenticeship has changed this approach and simplified the measurement of attainment by time.
Between 1 August 2012 and 31 July 2015 1,028 soldiers gained both Level 1 functional skills (FS) english and maths qualifications; and a further 722 soldiers gained the comparable qualifications at Level 2. This represents 11.8% of those enlisting (14,816) during the same period. This does not include those who gained just a functional skill in english or a functional skill in maths qualification, nor those who already held english and maths qualification on enlistment.
In total 23,699 FS (english and maths) qualifications at Level 1 and 2 were gained by Regular soldiers through apprenticeship and AEC provision in 2014-15. Of these 41% were at Level 1 and 59% at Level 2.
The below Parliamentary question was asked by Nic Dakin on 2016-05-06.
To ask the Secretary of State for Education, what support the Government plans to provide for the removal of asbestos in maintained schools that are to be converted into academies.
Edward Timpson
The Government takes the issue of asbestos in schools very seriously and is supporting those in schools and responsible bodies who have the legal responsibility for safely managing asbestos in their schools.
The Department provides funding to schools to help them keep their school buildings in a good state of repair. Between 2015 and 2018 this investment will total £4.2 billion and schools and responsible bodies are able to use this funding to remove asbestos where that is appropriate.
For maintained schools, the local authority as responsible body receives an annual allocation of capital funding to repair and upgrade existing buildings. Local authorities are expected to treat fairly those schools considering conversion to an academy and to honour any commitments of capital funding that they have made, in respect of building projects at those schools.
Following conversion, a school can be part of a larger multi-academy trust, a smaller multi-academy trust or a standalone academy. Larger multi-academy trusts (MATs) have access to annual formulaic school condition allocations (SCA), which they can pass on to their constituent schools to address any serious asbestos concerns. For stand-alone academies and academies in smaller multi academy trusts, funding is available through the condition improvement fund (CIF) where they bid for capital funding. As set out in the guidance for prospective bidders, the highest priority is given to health and safety issues due to the poor condition of buildings, including emergency asbestos removal.
The below Parliamentary question was asked by Nigel Adams on 2016-05-06.
To ask the Secretary of State for Energy and Climate Change, by what technical mechanisms her Department plans to take coal-fired power plants offline.
Andrea Leadsom
My rt. hon. Friend the Secretary of State has announced that the Department will be launching a consultation on proposals to end unabated coal generation by 2025. Options will be set out in that consultation.
The below Parliamentary question was asked by Nigel Adams on 2016-05-06.
To ask the Secretary of State for Energy and Climate Change, what consideration her Department has given to the implications of whole-system costs of different forms of renewable energy generation (a) generally and (b) in future Contract for Difference auctions.
Andrea Leadsom
DECC recognises the importance of considering the whole system impacts (both costs and benefits) of different electricity technologies when formulating future government policy, since it is a crucial element in delivering secure, clean and affordable energy to consumers.
In order to continue to improve its evidence base in this area and inform future policy developments, DECC commissioned Frontier Economics to undertake a project on the Whole System Impacts of Electricity Generation Technologies.
The core aim of the project was to set out a comprehensive framework to define whole system impacts and their components and drivers, which can be applied to conventional, low-carbon and renewable large- and small-scale technologies. Following peer review by experts in the field of whole system impacts, DECC will publish the resulting methodology report in due course, taking into account timing restrictions relating to purdah(s).
Subsequently, the theoretical framework will be used to further systematise DECC’s modelling capability. Given the complex modelling involved and the need for a rigorous quality assurance process to ensure the analysis is robust, this is currently ongoing.
Once the project is completed, DECC will be able to draw on the improved evidence base developed through this project to contribute to informing future electricity market policy development, including for CFDs. Given that the electricity system continues to evolve, it is important that DECC reaches well-evidenced and robust long-term solutions.